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Overheads Costing
32 Lessons -
Welcome to this Online Course on Overheads Costing
In this course you will learn :
1.Introduction to Overheads Costing
2.Overheads Classification
3.Overhead by Functions
4.Overheads by Nature
5.Overheads by Element
6.Overheads by Controllability
7.Advantages of classification of fixed and variable expenses
8.Advantages of classification of fixed and variable expenses
9.Steps in estimating and absorbing overheads
10.Allocation and Apportionment
11.Apportionment Methods of Common Expenses
12.Bases of Apportioning Overheads
13.Reapportionment of Service Department Overheads
14.Case Study on Direct Distribution Method
15.Case Study Step Method
16.Case Study Simultaneous Equation Method
17.Case Study Repeated Distribution Method
18.Case Study Trial and Error Method
19.Case Study Re-apportionment of Cost under Repeated Distribution Method
20.Case Study Re-apportionment of Cost under Step Method or Step Ladder Method
21.Step Method or Non Reciprocal Method
22.Reciprocal Services Method
23.Methods of Absorbing Overheads to various products or jobs
24.Percentage of Direct Materials and Prime Cost Method
25.Percentage of Direct Labour Cost Method
26.Labour Hour Rate Method
27.Machine Hour Rate Method
28.Types of Overhead Rates
29.Case Study on Predetermined Overhead Rate & Performance Report
30.Case Study on Machine Hour Rate
31.Treatment of Under absorbed & Over absorbed Overheads
32.Case Study Under Absorbed Overheads